Perpetual Account Reporting (FBAR & 8938)

I was wondering how people report perpetual accounts such as the ‘Certificate of Deposit’ type where the account continues after maturity until you actually close it, but has a new account designation on renewal. On FBAR & 8938, do you write down the old account number and then the new, for example 11111/22222 for year one and 22222/33333 for year two and so on, (assuming renewal part way through the year). NS&I have these sorts of accounts, also many banks and Building societies, where renewal is automatic and requires no intervention.
You’re not actually opening a new account, (not making an application for a new account, and not making an application to close an account). It’s the same account and the same money, the account simply continues until you do something. To do nothing, means it will renew without any intervention and is automatic.

I continue to report those type of accounts until they actually get closed. It does mean reporting zero balances at times but once you hit the threshold for reporting I believe ALL accounts should be reported, even those with zero money in them. I’d rather over report than risk underreporting.

I continue to report those type of accounts until they actually get closed. It does mean reporting zero balances at times but once you hit the threshold for reporting I believe ALL accounts should be reported, even those with zero money in them. I’d rather over report than risk underreporting.

Thanks Durhamlad.
I've always reported, as I exceed the thresholds. Also the balance is always positive and I report both account designations.